FISCAL NOTE

Date Requested: January 12, 2018
Time Requested: 11:14 AM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
1887 Introduced HB3027
CBD Subject: Taxation


FUND(S):

Wildlife Services Fund

Sources of Revenue:

Special Fund

Legislation creates:

Creates New Revenue, Creates New Fund: Wildlife Services Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


    The stated purpose of this bill is to impose a tax on cattle which is to be use to help fund the U.S. Department of Agriculture's Wildlife Services Fund used to kill coyotes.
    
    The bill, as written, assesses a tax of 50 cents on each head of cattle in West Virginia. The revenue from this tax would be deposited into a special revenue account known as the “Wildlife Services Fund”. The provisions of this bill would result in approximately $150,000 a year for the “Wildlife Services Fund”.
    
    Additional administrative costs would be minimal.
    
    



Fiscal Note Detail


Effect of Proposal Fiscal Year
2018
Increase/Decrease
(use"-")
2019
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


    The bill, as written, assesses a tax of 50 cents on each head of cattle in West Virginia. The revenue from this tax would be deposited into a special revenue account known as the “Wildlife Services Fund”. The provisions of this bill would result in approximately $150,000 a year for the “Wildlife Services Fund”.
    
    Additional administrative costs would be minimal.
    
    
    



Memorandum


    The stated purpose of this bill is to impose a tax on cattle which is to be use to help fund the U.S. Department of Agriculture's Wildlife Services Fund used to kill coyotes.
    
    The bill has an internal effective date of June 30, 2017.
    
    There could be compliance problems associated with this proposal. The bill is not clear as to whom is to pay the tax—the cattle owner or the landowner. The tax could be assessed on a non-cattle owning landowner based on the number of cattle on the landowner’s property, owned by someone else. It is common practice for landowners to lease grazing land to others who own cattle.
    
    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov